It sounds like they're being punished for not being on-site. Nothing mentioned about getting the work done.
There was a prolonged ramp up period of 3 months to get back on site 3 days a week and a process (which actually existed pre-covid) if you wanted to work from home more on a regular basis, then you need an OH&S assessment of your home office environment and get a variation to your employment contract.
There is plenty of flexibility, if you are unwell no one forces you to come in, in fact you are encouraged to take sick leave rather than work through it remotely. If you want to be 100% remote there is an assessment process for that.
WRT bonuses and pay reviews obviously job performance (meeting and exceeding KPIs) is front and foremost. But this year those who took the p*** and didnt move to the blended ways of working which includes 3 days on site OR did not request an exemption/special consideration from their manager and HR if they needed a different arrangement will not be eligible for either a bonus or pay rise. It is the height of arrogance to just not show up and ignore all directives and actually violates their employment contracts which were for onsite roles.
We have hired 100% remote employees recently, but because they are choosing to work from regional areas they do not get paid as highly as those in capital city offices, because they don't have commuting costs and don't fully participate in all team interactions.
I can work effectively from home and did so throughout covid lockdowns and have always managed interstate and offshore resources anyway. But there are definite advantages to being in head office, you get a better awareness of what is happening outside your direct projects, get looped into other happenings which allow you to better nip risks in the bud and build better relationships with coworkers, which are all important when you need a favour.
It has got nothing to do with brown nosing, I don't believe in sucking up. But I do make sure I meet or exceed all job requirements. When there are restructures and culls a foot, those who thumb their nose at policy shouldn't be surprised to be the ones that go.